Airline Flight Property

(SDLC 10-29)

The Department of Revenue is responsible for assessing flight property (aircraft) of airline companies operating within the State of South Dakota. Airline companies subject to the property tax must be engaged in the operation of owned or leased aircraft for hire in interstate or international transportation on regularly scheduled flights.

Flight property is assessed by the Department in July and the tax is then certified and sent to counties in August. The counties collect and distribute the taxes to the airports where the airlines made their regularly scheduled landings.

For more information about South Dakota airports or airline companies that service South Dakota, visit South Dakota Department of Transporation, Office of Aeronautics.

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